Opinion of Mr Advocate General Reischl delivered on 23 November 1983

1 Translated from the German.

2 Judgment of 10 December 1974 in Case 48/74 Charmasson v Minister for Economic Affairs and Finance [1974] ECR 1383.

3 Judgment of 29 March 1979 in Case 231/78 Commission v United Kingdom [1979] ECR 1447.

4 Judgment of 20 April 1978 in Joined Cases 80 and 81/77 Société Les Commissionnaires Réunis Sàrl v Receveur des Douanes and Sarl Les Fils de Henri Ramel v Receveur des Douanes [1978] ECR 927.

5 Judgment of 10 December 1974 in Case 48/74 Charmasson v Minister for Economic Affairs and Finance [1974] ECR 1383.

6 Judgment of 29 March 1979 in Case 231/78 Commission v United Kingdom [1979] ECR 1447.

7 Judgment of 20 April 1978 in Joined Cases 80 and 81/77 Société Les Commissionnaires Réunis Sàrl v Receveur des Douanes and Sarl Les Fils de Henri Ramel v Receveur des Douanes [1978] ECR 927.

8 Judgment of 25 September 1979 in Case 232/78 Commission v France [1979] ECR 2729.

9 Judgment of 15 September 1982 in Case 106/81 Julius Kind KG ν European Economic Community [1982] ECR 2885.

10 Judgment of 10 December 1974 in Case 48/74 Charmasson v Minister for Economic Affairs and Finance [1974] ECR 1383.

11 Judgment of 3 February 1976 in Case 59/75 Pubblico Ministero v Flavia Manghera and Others [1976] ECR 91.

12 Judgment of 17 February 1976 in Case 45/75 REWEZentrale des Lebensmittel-Großhandels GmbH v Hauptzollamt Landau-Pfalz [1976] ECR 181.

13 Judgment of 17 February 1976 in Case 91/75 Hauptzollamt Göttingen v Wolfgang Miritz GmbH & Co. [1976] ECR 217.

14 Judgment of 10 December 1974 in Case 48/74 Charmasson v Minister for Economic Affairs and Finance [1974] ECR 1383.

15 Judgment of 29 March 1979 in Case 231/78 Commission v United Kingdom [1979] ECR 1447.

16 Judgment of 20 April 1978 in Joined- Cases 80 and 81/77 Société Les Commissionnaires Réunis Sàrl v Receveur des Douanes and Sàrl Les Fils de Henri Ramel v Receveur des Douanes [1978] ECR 927.

17 Judgment of 13 November 1964 in Joined Cases 90 and 91/63 Commission v Luxembourg and Belgium [1964] ECR 625.

18 Judgment of 20 April 1978 in Joined Cases 80 and 81/77 Société Les Commissionnaires Réunis Sàrl v Receveur des Douanes and Sàrl Les Fils de Henri Ramel v Receveur des Douanes [1978] ECR 927.

19 Judgment of 10 December 1974 in Case 48/74 Cbarmasson v Minister ¡or Economic Affairs and Finance [1974] ECR 1383.

20 Judgment of 15 September 1982 in Case 106/81 Julius Kind KG ν European Economic Community [1982] ECR2885.

21 Judgment of 13 March 1979 in Case 91/78 Hansen GmbH & Co. v Hauptzollamt Flensburg [1979] ECR